To reduce the environmental impact and contribute to sustainability efforts, ISCA will contribute our part by eliminating the printing of course materials for selected courses with effect from 2023. Tips: To make your paperless learning experience more enjoyable, you may bring along a digital device such as a Windows based laptops or tablets to read your online materials during the class. QR code will be provided in the class for you to download the materials in PDF. Join us and be a Difference Maker!

 

 

Programme Objective

To highlight what are the changes and how SSA 315 (Revised) will impact planning and risk assessment for audits for the year ended 31 December 2022 and thereafter.

Programme Outline

• Introduction of new concepts and terminology introduced in revised SSA 315
• Use examples/case studies to illustrate the application of the revised standard’s requirements, including but not limited to:
  • How to apply the new concepts and terminology
  • What are the linkages between the key concepts in planning and risk assessment, and how these translate to the audit approach and audit work to be performed
  • The importance of understanding the audit client’s business and proper risk assessment when performing risk-based audits, and
  • Documentation required to comply with SSA 315 (Revised)

Learning Outcomes

• Know what are the changes in SSA 315 (Revised)
• Get ready for the changes by amending work paper programmes to meet the revised standard’s requirements
• Coach staff on the changes and documentation requirements

Training Methodology

Lecture style, with Exercises/Case Studies, Knowledge Check

Closing Date for Registration

1 week before programme or until full enrolment.

Intended For

Assistant Audit Managers, Audit Managers and Partners

Programme Facilitator(s)